Prospettive evolutive del diritto dell’Unione europea in materia di fiscalità ed imposte “dirette”

Abstract

This study focuses on the recent EU regulatory path in fiscal matters, with particular emphasis to direct taxes. This path takes into accounts some choices in the framework of the G20/OECD . An active debate in the EU on the actions required in tax matters has been going on for a while now. Even though with some difficulties, the EU gave answers to Member States and market players. The development of a digital company model needs a regulation, which overcomes unanimity. It is in this latter context that some considerations on the so-called ‘passerelle clause’ ex Article 48(7) TEU, are made.